Makefile doesn't understand g++ but terminal does - c++

Question

Makefile
# Assignments
#########################################################
CC := g++
SRC := src
BUILD := build
INCLUDE := include
TARGET := bin/driver
LIB := lib
TESTS := tests
CFLAGS := -g -Wall -Wextra
PATH := -I $(INCLUDE)
#########################################################
driver: Logbook.o Entry.o main.o
g++ Logbook.o Entry.o main.o -o driver
main.o: main.cpp
g++ -c main.cpp
Logbook.o:
g++ -c $(PATH) $(LIB)/Logbook.cpp
Entry.o:
g++ -c $(PATH) $(LIB)/Entry.cpp
test:
g++ -c $(PATH) $(LIB)/Logbook.cpp
clean:
rm -f *.o *.exe driver
STDOUT
mint#mint-VirtualBox ~/Desktop/Logbook $ ls
googletest include lib main.cpp Makefile README.md src
mint#mint-VirtualBox ~/Desktop/Logbook $ make
g++ -c -I include lib/Logbook.cpp
make: g++: Command not found
Makefile:47: recipe for target 'Logbook.o' failed
make: *** [Logbook.o] Error 127
mint#mint-VirtualBox ~/Desktop/Logbook $ ls
googletest include lib main.cpp Makefile README.md src
mint#mint-VirtualBox ~/Desktop/Logbook $ g++ -c -I include lib/Logbook.cpp
mint#mint-VirtualBox ~/Desktop/Logbook $ ls
googletest include lib Logbook.o main.cpp Makefile README.md src
mint#mint-VirtualBox ~/Desktop/Logbook $
The result expected is that g++ works while being called from inside the makefile but clearly doesn't
What exactly is going on here? there are tabs where there should be and running the compilation command while in the terminal works but the Makefile just doesn't want to agree that the g++ command exists.

Answer 1

Don't call the variable PATH, it overrides the default environment variable that tells the Makefile where to look for binaries. Just rename it to CCFLAGS or so.
CCFLAGS := -I $(INCLUDE)
Logbook.o:
g++ -c $(CCFLAGS) $(LIB)/Logbook.cpp
More details on PATH e.g. here: https://en.wikipedia.org/wiki/PATH_(variable)